After 277cb789 ON CONFLICT ... SET ... RETURNING failed with
ERROR:  virtual tuple table slot does not have system attributes
when taking the update path, as the slot used to insert into the
table (and then process RETURNING) was defined to be a virtual slot in
that commit. Virtual slots don't support system columns except for
tableoid and ctid, as the other system columns are AM dependent.

Fix that by using a slot of the table's type. Add tests for system
column accesses in ON CONFLICT ...  RETURNING.

Reported-By: Roby, bisected to the relevant commit by Jeff Janes
Author: Andres Freund
Discussion: https://postgr.es/m/73436355-6432-49B1-92ED-1FE4F7E7E100@finefun.com.au
Backpatch: 12-, where the bug was introduced in 277cb789